<!-- citation-library:start --> ## Citation reference Melat v. C.I.R. (1993) TCM 1993-247, 65 TCM (CCH) 2868, TCM (P-H) ¶93,247 > [!info] Working notes > This is a personal working note. Citation details are for reference; opinion and current-status verification may still be pending. <!-- citation-library:end -->